Senate Bill No. 277
(By Senators Craigo, Dugan, Blatnik, Miller,
Wiedebusch,Helmick, Dittmar, Manchin, White,
Sharpe, Bowman, Ross, Anderson, Scott, Deem,
Schoonover, Yoder, Whitlow, Boley and Plymale)
[Passed March 11, 1995; in effect ninety days from passage.]
AN ACT to amend and reenact sections five and eleven-a, article
fourteen, chapter eleven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, relating to
exemptions from the excise tax on gasoline; specifically
exempting units of county government buying gasoline or
special fuel in bulk quantities; and providing for a
refund of tax paid when the fuel is not purchases in bulk
Be it enacted by the Legislature of West Virginia:
That sections five and eleven-a, article fourteen, chapter
eleven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted to read as
ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.
§11-14-5. Exemptions from tax.
There shall be exempted from the excise tax on gasoline or
special fuel imposed by this article the following:
(1) All gallons of gasoline or special fuel exported from
this state to any other state or nation.
(2) All gallons of gasoline or special fuel sold to and
purchased by the United States or any agency thereof when
delivered in bulk quantities of five hundred gallons or more.
(3) All gallons of gasoline or special fuel sold to and
purchased by a county board of education when delivered in bulk
quantities of five hundred gallons or more.
(4) All gallons of gasoline or special fuel sold pursuant
to a government contract, in bulk quantities of five hundred
gallons or more, for use in conjunction with any municipal,
county, state or federal civil defense or emergency service
program, or to any person on whom is imposed a requirement to
maintain an inventory of gasoline or special fuel for the
purpose of any such program:
That fueling facilities
used for these purposes are not capable of fueling motor
vehicles and the person in charge of the program has in his or
her possession a letter of authority from the tax commissioner
certifying his or her right to such exemption.
(5) All gallons of gasoline or special fuel imported into this state in the fuel supply tank or tanks of a motor vehicle,
other than in the fuel supply tank of a vehicle being hauled.
This exemption does not relieve a person owning or operating as
a motor carrier of any taxes imposed by article fourteen-a of
(6) All gallons of gasoline and special fuel used and
consumed in stationary off-highway turbine engines.
(7) All gallons of special fuel for heating any public or
private dwelling, building or other premises.
(8) All gallons of special fuel for boilers.
(9) All gallons of gasoline or special fuel used as a dry
cleaning solvent or commercial or industrial solvent.
(10) All gallons of gasoline or special fuel used as
lubricants, ingredients or components of any manufactured
product or compound.
(11) All gallons of gasoline or special fuel sold to any
municipality or agency thereof for use in vehicles or equipment
owned and operated by such municipality or agency thereof and
when purchased for delivery in bulk quantities of five hundred
gallons or more.
(12) All gallons of gasoline or special fuel sold to any
urban mass transportation authority, created pursuant to the
provisions of article twenty-seven, chapter eight of this code, for use in an urban mass transportation system.
(13) All gallons of gasoline or special fuel sold for use
as aircraft fuel.
(14) All gallons of gasoline or special fuel sold for use
or used as a fuel for commercial watercraft.
(15) All gallons of special fuel sold for use or consumed
in railroad diesel locomotives.
(16) All gallons of gasoline or special fuel sold to and
purchased by a unit of county government when delivered in bulk
quantities of five hundred gallons or more.
§11-14-11a. Refund of tax on gasoline or special fuel paid by
any municipality, county, county board of education,
volunteer fire department, nonprofit ambulance service and
emergency rescue service.
(a) Upon application by a municipality, county or county
board of education, or upon application and certification by
the county commission to the state tax commissioner that an
organization in the county is a bona fide volunteer fire
department, nonprofit ambulance service or emergency rescue
service, the tax imposed by this article and paid by any
municipality, unit of county government or any such
organization shall be refunded.
(b) The tax shall be refunded upon presentation to the commissioner of an affidavit accompanied by the original or top
copy sales slips or invoices, or certified copies thereof, from
the distributor or producer or retail dealer, showing the
purchases, together with evidence of payment thereof, which
affidavit shall set forth the total amount of the gasoline or
special fuel purchased and consumed by the user and the
commissioner upon the receipt of the affidavit and the paid
sales slips or invoices shall cause to be refunded the tax paid
on gasoline or special fuel purchased and consumed as provided
in this section.
(c) The right to receive any refund under the provisions
of this section is not assignable and any assignment thereof is
void and of no effect, nor shall any payment be made to any
person other than the original person entitled thereto using
gasoline or special fuel as set forth in this section. The
commissioner shall cause a refund to be made under the
authority of this section only when the application for the
refund is filed with the commissioner, upon forms prescribed by
the commissioner, no later than the thirty-first day of August
for purchases of fuel made during the preceding fiscal year
ending the thirtieth day of June. Any claim for a refund not
timely filed shall not be construed to be or constitute a moral
obligation of the state of West Virginia for payment. The claim for refund is also subject to the provisions of section
fourteen, article ten of this chapter: Provided, That the
refund established in this section for counties and
municipalities shall only apply to those purchases of gasoline
and special fuels made after the thirtieth day of June, one
thousand nine hundred ninety-five.